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Banking Sector Non-Performing Loans (NPL)

White & Case LLP

NPL players rethink strategy in a changing market

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Elevated interest rates have led to an increase in European NPL volumes, but levels remain far below the peaks during the financial crisis period. NPL investors and servicers are rethinking their business models to adjust to...more

Morgan Lewis

Non-performing and Re-performing Loan Securitisation in Europe: What Does the Future Hold?

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An elevated level of non-performing loans (NPLs) on European banks’ balance sheets drove a slate of legislation and regulation in recent years, including directives aimed at developing and enhancing a secondary market for...more

White & Case LLP

European NPLs: Market earns welcome breathing room

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The ongoing decline in NPL volumes in 2022 and pivot towards smaller disposals leave European lenders well positioned to withstand adverse economic conditions. Lenders are enjoying the fruits of their labours. Having...more

White & Case LLP

Resilient Italian economy keeps non-performing loans in check

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Expectations of a surge in non-performing loans in Italy have failed to materialize, with the country’s banking system and economy holding firm in the face of macroeconomic volatility - Despite annual inflation still...more

Hogan Lovells

EU Non-Performing Loans Directive: Potential impact of implementation in some key Member States

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The EU Directive (EU) 2021/2167 (NPL Directive), published in the Official Journal of the EU on 8 December 2021 and regulating the sale, purchase and servicing of both consumer and commercial non-performing loans (NPLs)...more

White & Case LLP

NPL market dynamics are changing, possibly for good

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What does the future hold for NPLs? There's still plenty of business to be done, but buyers and sellers alike will need to change tack to get the most from the available opportunities....more

White & Case LLP

Regional spotlight on NPLs: Greece, Italy, Spain and beyond

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Europe's banks continue to defy expectations—not a single country saw its banking sector’s NPL ratio increase in 2021, with the vast majority reporting an improvement....more

White & Case LLP

European NPLs: The journey from COVID-19 to Ukraine

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While the spike in bad debt and subsequent tsunami of NPL and non-core loan deals that was anticipated due to COVID-19 did not materialise, the increasingly volatile market trends may lead investors to discover new and...more

Hogan Lovells

VAT regime applicable to the assignment of NPLs

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Italian tax authorities address for the first time the VAT regime applicable to the assignment of NPLs. On the very last day of 2021 the Italian Revenue Agency issued a remarkable ruling (no. 79/E) on the VAT regime...more

White & Case LLP

The sovereign-bank nexus – Holistic solution needed to end a vicious cycle

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Since the financial crisis of 2008, numerous emerging and developed countries experienced a substantial increase to their government gross debt-to-GDP ratio (sovereign debt). In addition, there were significant increases in...more

White & Case LLP

Financial Regulatory Observer - December 2019: Securitization set to come of age in NPL resolution quest

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Refinements to the regulatory framework are needed before banks can make widespread use of securitization by European banks. Volumes of non-performing loans (NPLs) European banks have halved since 2015, driven by an...more

A&O Shearman

European Banking Authority Reports Reduction in EU Banks’ Non-Performing Loans

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The European Banking Authority has published a report on non-performing loans in the EU banking sector, in which it finds that total NPLs have decreased from over €1.5 trillion in June 2015 to €636 billion in June 2019. The...more

A&O Shearman

Eurozone Supervisory Priorities for 2020

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The European Central Bank's Banking Supervision arm has published the 2020 supervisory priorities of the Single Supervisory Mechanism and a risk assessment for 2020. ECB Banking Supervision has identified the following risks...more

Orrick - Finance 20/20

EMU: European Commission Publishes Reports on Progress

Orrick - Finance 20/20 on

The European Commission has recently published the following documents, accompanied by a series of press releases and fact sheets: Communication, Deepening Europe’s Economic Monetary Union (EMU): Taking stock four years...more

Jones Day

Securitization in Italy: Recent Reform Opens New Investment Opportunities in Real Estate Market and Boosts NPLs/UTPs Dismissal

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The Situation: In the last years the Italian legislature reformed the Italian securitization law to foster investments in NPLs/UTPs by Italian and foreign professional investors. A recently approved law decree provides for...more

Latham & Watkins LLP

Council of the European Union Approves Its Position on NPL Directive

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The proposed directive aims to prevent the excessive build-up of NPLs on European banks’ balance sheets. Background - The Council of the European Union (the Council) recently approved its position1 on the proposal for...more

White & Case LLP

Europe reaches for a new normal on NPLs - Will recent regulatory developments have their desired impact on the NPL market across...

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NPLs are a hot topic, high on the European supervisory authorities' agenda. Legislative and prudential requirements to reduce NPLs are rapidly evolving. In March of 2018, the EC published a package of reforms aimed at...more

Orrick - Finance 20/20

EBA Final Report on Guidelines on Management of Non-Performing and Forborne Exposures

Orrick - Finance 20/20 on

On October 31, the European Banking Authority (“EBA“) published its final report on guidelines on the management of non-performing and forborne exposures (EBA/GL/2018/06)....more

Orrick - Finance 20/20

Joint Committees of ESAs Recommend Action to Address Risks and Uncertainties in EU Financial System

Orrick - Finance 20/20 on

On September 11, the Joint Committee of the ESAs published a report on the risks and vulnerabilities in the EU financial system (JC 2018 34), which sets out recommendations for policy action. ...more

Jones Day

ECB Targets Non-Performing Loan Provisions in 2021 Supervisory and Evaluation Process

Jones Day on

The Situation: The European Central Bank ("ECB") has announced that it will set bank-specific supervisory expectations for the provisioning of non-performing loans ("NPLs") in a consistent way across comparable banks, which...more

A&O Shearman

EU Authorities Raise Concerns About Proposed Data Waiver for Non-Performing Loans

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The European Banking Authority and the European Central Bank have written to the European Commission, the European Parliament and the Council of the European Union expressing concerns about the impact of proposed data waivers...more

A&O Shearman

European Banking Authority Consults on Draft Guidelines on Disclosure of Non-Performing and Forborne Exposures

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The European Banking Authority has launched a consultation on draft Guidelines on disclosure of non-performing and forborne exposures. Since the 2007/08 financial crisis, there has been a build-up of non-performing loans in...more

Orrick - Finance 20/20

Joint Committee of ESAs Report on Risks and Vulnerabilities in EU Financial System

Orrick - Finance 20/20 on

The Joint Committee of the European Supervisory Authorities (“ESAs“) (that is, the EBA, EIOPA and ESMA) published its spring 2018 report (JC 2018 07) on risks and vulnerabilities in the EU financial system on April 12, 2018....more

A&O Shearman

European Central Bank Confirms Its Approach to Supervising Non-Performing Loans Levels

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Following its consultation in late 2017, the European Central Bank has published the final Addendum to its Guidance for Eurozone banks on non-performing loans. The ECB published its final Guidance for banks on NPLs on March...more

A&O Shearman

Key Regulatory Topics: Weekly Update 12 January – 18 January 2018

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BREXIT - HoL EU Financial Affairs sub-committee publishes transcript of BoE oral evidence on financial supervision - On 17 January, the HoL EU Financial Affairs Sub-Committee published the transcript of the oral...more

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